Change of constitution of the firm - business of father carried on by son when father died without intimation to Department - input credit taken by son reversed - The mistake committed by the petitioner can be treated only as an illegality for which a capital punishment cannot be imposed on the dealer - HC

VAT and Sales Tax - Change of constitution of the firm - business of father carried on by son, when father died, without intimation to Department - input credit taken by son reversed - The mistake com .....